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NY G84230

November 27, 2000

CLA-2-49:RR:NC:SP:234 G84230


TARIFF NO.: 4911.99.6000

Ms. Jane Jewett
Talus Corp.
82 Scott Drive
Westbrook, Maine 04092

RE: The tariff classification of a decorative printed plaque from China.

Dear Ms. Jewett:

In your letter dated November 9, 2000, you requested a tariff classification ruling.

A sample identified as a decorative “QT Plaque” was submitted and is being returned to you as requested. It consists of a printed 3½” x 4½” piece of paper that has been permanently glued to the surface of a slightly larger sheet of wood fiberboard (3/8” thick). The printing, which appears to have been produced by a lithographic process, consists of the words, “You Rock,” prominently displayed in large characters in the center, surrounded by a design that includes pictures of butterflies and ladybugs. In addition, several acrylic “rhinestones” are affixed as ornaments. A small chain attached to the back allows the plaque to be hung on a wall. Alternatively, an accompanying small wooden peg can be inserted into a hole in the back to serve as a simple stand that will facilitate upright display on a desk or table.

The applicable subheading for the “QT Plaque” will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matter: printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.2%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-637-7060.


Robert B. Swierupski

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